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Keep an eye on customs case law or Who has enough money to throw away?
03-04-2022

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

Dr. Talke Ovie

duties, taxes, violations
en
Keep an eye on customs case law or Who has enough money to throw away?
03-04-2022

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

Dr. Talke Ovie

duties, taxes, violations
en, lt
Intrinsic value (e-commerce)
20-03-2022

Intrinsic value for commercial goods is the price of the goods themselves when sold for export to the customs territory of the Union, excluding transport and insurance costs, unless they are included in the price and not separately indicated on the invoice.

valuation
en, lt
Intrinsic value (e-commerce)
20-03-2022

Intrinsic value for commercial goods is the price of the goods themselves when sold for export to the customs territory of the Union, excluding transport and insurance costs, unless they are included in the price and not separately indicated on the invoice.

valuation
en, lt
Basics in customs: commodity code, origin
15min
image

Muita UAB

‎ €39.89
valuation
en, lt
Basics in customs: commodity code, origin and duties, customs value
15min
image

Muita UAB

‎ €39.89
valuation
lt
Sandorių pobūdžio kodų pakeitimai
30-01-2022

Nuo š. m. sausio 1 d. Europos Komisijos atlikti atitinkami pakeitimai dėl sandorio pobūdžio kodų, nurodomų muitinės deklaracijos duomenų elemente „Sandorio pobūdis (8/5)“, palietė daugelį verslo atstovų, kuriems kyla klausimų, kokį sandorio kodą reikėtų pasirinkti vietoj anksčiau naudotų sandorių kodų.

Aivaras Kasperas

valuation
lt
Sandorių pobūdžio kodų pakeitimai
30-01-2022

Nuo š. m. sausio 1 d. Europos Komisijos atlikti atitinkami pakeitimai dėl sandorio pobūdžio kodų, nurodomų muitinės deklaracijos duomenų elemente „Sandorio pobūdis (8/5)“, palietė daugelį verslo atstovų, kuriems kyla klausimų, kokį sandorio kodą reikėtų pasirinkti vietoj anksčiau naudotų sandorių kodų.

Aivaras Kasperas

valuation
en
Blocking Regulation: the first step towards solving the conflict of laws between EU and US sanctions
25-01-2022

The Court of Justice of the EU has interpreted for the first time the Blocking Regulation. The ruling confirms that it is possible to terminate contracts with a US designated person without providing reasons. However, in civil proceedings it is for the EU party to prove that, when it sought to terminate a contract, it did not seek to comply with US sanctions in the absence of an authorisation by the European Commission.

Lourdes Catrain

restrictions, trade barriers
en
Blocking Regulation: the first step towards solving the conflict of laws between EU and US sanctions
25-01-2022

The Court of Justice of the EU has interpreted for the first time the Blocking Regulation. The ruling confirms that it is possible to terminate contracts with a US designated person without providing reasons. However, in civil proceedings it is for the EU party to prove that, when it sought to terminate a contract, it did not seek to comply with US sanctions in the absence of an authorisation by the European Commission.

Lourdes Catrain

restrictions, trade barriers
en
Customs valuation IS: rules and practice of using the data
09-01-2022

Importer’s questions: Does an importer have the possibility to learn the transaction values of identical or similar goods imported by other EU importers? How do customs apply those values at the time of customs clearance? In order to answer these questions, let’s take a look at a customs information system (IS) of an EU member state, where the customs valuation-related data are stored, and at the rules and the practice of using the data.

Enrika Naujokė

valuation
en
Customs valuation IS: rules and practice of using the data
09-01-2022

Importer’s questions: Does an importer have the possibility to learn the transaction values of identical or similar goods imported by other EU importers? How do customs apply those values at the time of customs clearance? In order to answer these questions, let’s take a look at a customs information system (IS) of an EU member state, where the customs valuation-related data are stored, and at the rules and the practice of using the data.

Enrika Naujokė

valuation
lt
Prekių muitinės vertės nustatymo pagal PREMI duomenų bazę teisėtumas
31-12-2021

Pagrindiniu importuojamų prekių muitinės vertės teisingumo kontrolės principas yra deklaruotos ir tiriamos sandorio vertės palyginimas su sandorio verte, kurią kiti importuotojai deklaravo importuodami tapačias arba panašias prekes, t. y. su apskaičiuota lyginamąja importuojamų prekių kaina(-omis). Atsižvelgiant į tai, esminė nacionalinė prekių muitinės vertės kontrolės sistemos ypatybė Lietuvoje yra ta, jog ši sistema tradiciškai yra pagrįsta specializuotos lyginamųjų kainų duomenų bazės (PREMI duomenų bazės) naudojimu. Straipsnyje, remdamiesi aktualia Lietuvos vyriausiojo administracinio teismo praktika, aptariame kokiais atvejais toks muitinės vertės nustatymas yra laikytinas teisėtu, ar, priešingai, gali būti nuginčijamas.

Dr. Gediminas Valantiejus

valuation
lt
Prekių muitinės vertės nustatymo pagal PREMI duomenų bazę teisėtumas
31-12-2021

Pagrindiniu importuojamų prekių muitinės vertės teisingumo kontrolės principas yra deklaruotos ir tiriamos sandorio vertės palyginimas su sandorio verte, kurią kiti importuotojai deklaravo importuodami tapačias arba panašias prekes, t. y. su apskaičiuota lyginamąja importuojamų prekių kaina(-omis). Atsižvelgiant į tai, esminė nacionalinė prekių muitinės vertės kontrolės sistemos ypatybė Lietuvoje yra ta, jog ši sistema tradiciškai yra pagrįsta specializuotos lyginamųjų kainų duomenų bazės (PREMI duomenų bazės) naudojimu. Straipsnyje, remdamiesi aktualia Lietuvos vyriausiojo administracinio teismo praktika, aptariame kokiais atvejais toks muitinės vertės nustatymas yra laikytinas teisėtu, ar, priešingai, gali būti nuginčijamas.

Dr. Gediminas Valantiejus

valuation
lt
Prekių muitinio įvertinimo informacinė sistema PREMI IS
31-12-2021

Priimant sprendimą dėl importuojamų prekių muitinės vertės tikrinimo, be kita ko, muitinė tikrina, ar deklaruojama prekių vertė artima kitų importuotojų deklaruotoms tapačių arba panašių prekių sandorio vertėms, sukauptoms prekių muitinio įvertinimo informacinėje sistemoje PREMI IS. Apžvelkime, kokie duomenys kaupiami PREMI IS, kam jie naudojami bei kaip atrenkami.

Enrika Naujokė

valuation
lt
Prekių muitinio įvertinimo informacinė sistema PREMI IS
31-12-2021

Priimant sprendimą dėl importuojamų prekių muitinės vertės tikrinimo, be kita ko, muitinė tikrina, ar deklaruojama prekių vertė artima kitų importuotojų deklaruotoms tapačių arba panašių prekių sandorio vertėms, sukauptoms prekių muitinio įvertinimo informacinėje sistemoje PREMI IS. Apžvelkime, kokie duomenys kaupiami PREMI IS, kam jie naudojami bei kaip atrenkami.

Enrika Naujokė

valuation
en, lt
Anti-dumping duties. Is the tariff classification of goods still important?
09-12-2021

In recent case law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time, a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

Jonas Sakalauskas

classification, duties, taxes
en, lt
Anti-dumping duties. Is the tariff classification of goods still important?
09-12-2021

In recent case law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time, a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

Jonas Sakalauskas

classification, duties, taxes
en, lt
Separate goods or accessories for tariff classification purposes: assessments by the Court of Justice of the EU
20-11-2021

The Court of Justice of the EU, while interpreting the provisions of the Combined Nomenclature (CN), has repeatedly emphasized that the main criteria determining the tariff classification of goods are normally understood as the objective characteristics and properties of those goods listed in the particular CN heading and specific CN section or chapter notes. However, goods with independent characteristics and a clear purpose of use, cannot be considered as accessories of other related goods and must be classified as separate (independent) goods. For this purpose, the article discusses the recent case law of the CJEU, which allows distinguishing between separate goods or accessories of goods for the purposes of tariff classification and complements the previous clarifications on these issues.

Dr. Gediminas Valantiejus

classification
en, lt
Separate goods or accessories for tariff classification purposes: assessments by the Court of Justice of the EU
20-11-2021

The Court of Justice of the EU, while interpreting the provisions of the Combined Nomenclature (CN), has repeatedly emphasized that the main criteria determining the tariff classification of goods are normally understood as the objective characteristics and properties of those goods listed in the particular CN heading and specific CN section or chapter notes. However, goods with independent characteristics and a clear purpose of use, cannot be considered as accessories of other related goods and must be classified as separate (independent) goods. For this purpose, the article discusses the recent case law of the CJEU, which allows distinguishing between separate goods or accessories of goods for the purposes of tariff classification and complements the previous clarifications on these issues.

Dr. Gediminas Valantiejus

classification
en, fr, lt
Governments should consider waiving taxes on transport costs until we are back to “normal”
06-11-2021

The exponential increase in transport costs over the past few months has placed a strain on importers and on economic recovery. One solution would be for governments to waive taxes on these costs. In Israel, the law already allows for such an exemption in the case of special circumstances beyond the importer’s control.

Omer Wagner

valuation
en, fr, lt
Governments should consider waiving taxes on transport costs until we are back to “normal”
06-11-2021

The exponential increase in transport costs over the past few months has placed a strain on importers and on economic recovery. One solution would be for governments to waive taxes on these costs. In Israel, the law already allows for such an exemption in the case of special circumstances beyond the importer’s control.

Omer Wagner

valuation
en, lt
Discounts, flash sales and customs valuation
30-10-2021

Various price discounts are often applied in trade in goods. Where the transaction is international and provisions of customs law apply, it is necessary to determine the customs value of the goods and to assess the acceptability of the discounts.

Milda Stravinskė

valuation
en, lt
Discounts, flash sales and customs valuation
30-10-2021

Various price discounts are often applied in trade in goods. Where the transaction is international and provisions of customs law apply, it is necessary to determine the customs value of the goods and to assess the acceptability of the discounts.

Milda Stravinskė

valuation
en, lt
Compendium of customs valuation 2021
30-10-2021

A new edition of the European Commission's Compendium of customs valuation has been published. The main purpose of the Compendium is to provide support to the customs administrations of the Member States to ensure the uniform and correct application of the principles and general provisions of customs valuation. On the other hand, business obligation is a correct declaration of the customs value of goods, so this document also benefits the business community. Let's take a brief look at how the need for such a document has evolved and what is presented in the new edition of it.

Virginija Guobytė

valuation
en, lt
Compendium of customs valuation 2021
30-10-2021

A new edition of the European Commission's Compendium of customs valuation has been published. The main purpose of the Compendium is to provide support to the customs administrations of the Member States to ensure the uniform and correct application of the principles and general provisions of customs valuation. On the other hand, business obligation is a correct declaration of the customs value of goods, so this document also benefits the business community. Let's take a brief look at how the need for such a document has evolved and what is presented in the new edition of it.

Virginija Guobytė

valuation
lt
Kokios yra licencinių mokesčių įtraukimo į muitinę vertę ribos?
23-10-2021

Lietuvos vyriausiasis administracinis teismas (LVAT) išnagrinėjo vieną pirmųjų bylų Lietuvoje dėl licencinių mokesčių įtakos importuotų prekių muitinei vertei.

Monika Bielskienė

valuation
lt
Kokios yra licencinių mokesčių įtraukimo į muitinę vertę ribos?
23-10-2021

Lietuvos vyriausiasis administracinis teismas (LVAT) išnagrinėjo vieną pirmųjų bylų Lietuvoje dėl licencinių mokesčių įtakos importuotų prekių muitinei vertei.

Monika Bielskienė

valuation
en
Exemption from import VAT under the
26min
image

Monika Bielskienė

‎ €49.89
duties, taxes, import
en
Exemption from import VAT under the "Customs Procedure 42"
26min
image

Monika Bielskienė

‎ €49.89
duties, taxes, import
en
Incoterms® and the correct payment of
30min
image

Enrika Naujokė

‎ €49.89
valuation
en
Incoterms® and the correct payment of import duties
30min
image

Enrika Naujokė

‎ €49.89
valuation
en
Controversies and peculiarities regarding application of rules of origin in EU Member States: practice in the Republic of Lithuania
25-09-2021

The article discusses the peculiarities of the practical application of European Union (EU) rules on customs origin in the EU Member State - the Republic of Lithuania and presents the current practice of national authorities in this area (in tax disputes related to the origin of imported goods), emphasizes its peculiarities and differences from practices in other EU Member States. The analysis performed and described in the article substantiates that in the Republic of Lithuania the possible sources of proof of customs origin of goods are assessed and interpreted in a unique and rather formal way. Besides, the burden of proving the origin of imported goods and its distribution between customs and importer is understood specifically and can be considered as more favourable to importers than the usual practice at the EU level.

Dr. Gediminas Valantiejus

origin
en
Controversies and peculiarities regarding application of rules of origin in EU Member States: practice in the Republic of Lithuania
25-09-2021

The article discusses the peculiarities of the practical application of European Union (EU) rules on customs origin in the EU Member State - the Republic of Lithuania and presents the current practice of national authorities in this area (in tax disputes related to the origin of imported goods), emphasizes its peculiarities and differences from practices in other EU Member States. The analysis performed and described in the article substantiates that in the Republic of Lithuania the possible sources of proof of customs origin of goods are assessed and interpreted in a unique and rather formal way. Besides, the burden of proving the origin of imported goods and its distribution between customs and importer is understood specifically and can be considered as more favourable to importers than the usual practice at the EU level.

Dr. Gediminas Valantiejus

origin
en, lt, ru
Tariff classification puzzle: the bulb
01min
image

CustomsClear ㅤ

‎ €9.00
classification
en, lt, ru
Tariff classification puzzle: the bulb
01min
image

CustomsClear ㅤ

‎ €9.00
classification
en, lt
Medical or chemical product (0% or 6.5%
05min
image

CustomsClear ㅤ

‎ €9.00
classification
en, lt
Medical or chemical product (0% or 6.5% duty tariff)?
05min
image

CustomsClear ㅤ

‎ €9.00
classification
en, lt, ru
The devil is in the details of preferential
03min
image

CustomsClear ㅤ

‎ €9.00
origin
en, lt, ru
The devil is in the details of preferential origin (in the… exporters archive)
03min
image

CustomsClear ㅤ

‎ €9.00
origin
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